16-13<\/a><\/p>\nOn October 23, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest as a successor in business.\u00a0 On December 7, 2015, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer began doing business in 2009.\u00a0 The Taxpayer was started and owned by three people.\u00a0 The Taxpayer provides accounting\u00a0 and bookkeeping services to its clients, who are primarily small business owners.\u00a0 The Taxpayer sends its employees to the clients\u2019 locations, provides general office bookkeeping, and trains its clients to do bookkeeping themselves.\u00a0 The Taxpayer also assists its clients in payroll and filing of gross receipts taxes.\u00a0 The Taxpayer does not maintain a physical office, and does not have inventory, supplies or equipment.\u00a0 The Taxpayer uses computer software for its billing, which is located on the personal computer of one of its owners.\u00a0 In 2002, seven years prior to the Taxpayer\u2019s inception, that owner started and wholly owned another business, also engaged in accounting services, that used the same computer program as the other business.\u00a0 That firm\u2019s business consisted mainly of corporate entities, and mainly reviewed and prepared corporate income tax returns for its clients.\u00a0 In 2004, the owner was injured in a car accident and suffered complications for several years that prevented her from managing the firm.\u00a0 She turned the day-to-day operations over to the manager, who failed to keep the firm\u2019s gross receipts taxes current.\u00a0 In 2010, the owner was healthy enough to take on a more active role in the firm and discovered the tax issue.\u00a0 In doing further investigation over the next two years, and working with the Department and the IRS, the owner discovered that the firm\u2019s books were a mess and the manager had been involved in embezzlement.\u00a0 A Department employee and an IRS employee advised the owner to shut down the firm because of these issues.\u00a0 The owner shut down the firm in September 2012, approximately three years after the Taxpayer was established.\u00a0 The shutdown of the firm did not interrupt the operations of the Taxpayer.\u00a0 The owner maintained that the Taxpayer and the firm were completely separate entities, but after the firm ceased operations, the Taxpayer filed a corporate income tax return for one of the firm\u2019s former clients, and the firm\u2019s goodwill transferred to the Taxpayer when some of the firm\u2019s clients switched over to do business with the Taxpayer.\u00a0 The hearing officer determined that the Taxpayer was a successor in business to the firm, and therefore responsible for the assessed tax, but successor\u2019s in business are not responsible for penalty or interest, so that was ordered to be abated. The Taxpayer\u2019s protest was granted in part and denied in part.<\/span><\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=”4.6.6″ _module_preset=”default”]<\/p>\n
Back to Tax Decisions & Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"
05\/09\/2016 16-13 On October 23, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest as a successor in business.\u00a0 On December 7, 2015, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer began doing business in 2009.\u00a0 The Taxpayer was started and owned by three people.\u00a0 The Taxpayer provides accounting\u00a0 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-4266","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"\n
Sol Bookkeeping Services, Inc. : Governments<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sol Bookkeeping Services, Inc. : Governments\" \/>\n<meta property=\"og:description\" content=\"05\/09\/2016 16-13 On October 23, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest as a successor in business.\u00a0 On December 7, 2015, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer began doing business in 2009.\u00a0 The Taxpayer was started and owned by three people.\u00a0 The Taxpayer provides accounting\u00a0 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/\" \/>\n<meta property=\"og:site_name\" content=\"Governments\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-11-12T20:06:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:16:49+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/sol-bookkeeping-services-inc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/sol-bookkeeping-services-inc\\\/\"},\"author\":{\"name\":\"admin@sks.com\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\"},\"headline\":\"Sol Bookkeeping Services, Inc.\",\"datePublished\":\"2020-11-12T20:06:10+00:00\",\"dateModified\":\"2026-04-11T19:16:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/sol-bookkeeping-services-inc\\\/\"},\"wordCount\":516,\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\"},\"articleSection\":[\"Tax Decisions & Orders\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/sol-bookkeeping-services-inc\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/sol-bookkeeping-services-inc\\\/\",\"name\":\"Sol Bookkeeping Services, Inc. : Governments\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#website\"},\"datePublished\":\"2020-11-12T20:06:10+00:00\",\"dateModified\":\"2026-04-11T19:16:49+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/sol-bookkeeping-services-inc\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/sol-bookkeeping-services-inc\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/2020\\\/11\\\/12\\\/sol-bookkeeping-services-inc\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sol Bookkeeping Services, Inc.\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#website\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\",\"name\":\"NM Taxation and Revenue Department\",\"description\":\"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#organization\",\"name\":\"New Mexico Taxation and Revenue Department\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2020\\\/10\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/wp-content\\\/uploads\\\/sites\\\/7\\\/2020\\\/10\\\/logo.png\",\"width\":180,\"height\":66,\"caption\":\"New Mexico Taxation and Revenue Department\"},\"image\":{\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/nmtaxationandrevenue\",\"https:\\\/\\\/en.wikipedia.org\\\/wiki\\\/New_Mexico_Taxation_and_Revenue_Department\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/#\\\/schema\\\/person\\\/35a194272e02a09e62fc495bfe6c0532\",\"name\":\"admin@sks.com\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g\",\"caption\":\"admin@sks.com\"},\"sameAs\":[\"https:\\\/\\\/www.tax.newmexico.gov\"],\"url\":\"https:\\\/\\\/www.tax.newmexico.gov\\\/governments\\\/author\\\/adminsks-com\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sol Bookkeeping Services, Inc. : Governments","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/","og_locale":"en_US","og_type":"article","og_title":"Sol Bookkeeping Services, Inc. : Governments","og_description":"05\/09\/2016 16-13 On October 23, 2015, the Department assessed the Taxpayer for gross receipts tax, penalty and interest as a successor in business.\u00a0 On December 7, 2015, the Taxpayer filed a protest to the assessment.\u00a0 The Taxpayer began doing business in 2009.\u00a0 The Taxpayer was started and owned by three people.\u00a0 The Taxpayer provides accounting\u00a0 […]","og_url":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/","og_site_name":"Governments","article_publisher":"https:\/\/www.facebook.com\/nmtaxationandrevenue","article_published_time":"2020-11-12T20:06:10+00:00","article_modified_time":"2026-04-11T19:16:49+00:00","author":"admin@sks.com","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin@sks.com","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/#article","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/"},"author":{"name":"admin@sks.com","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532"},"headline":"Sol Bookkeeping Services, Inc.","datePublished":"2020-11-12T20:06:10+00:00","dateModified":"2026-04-11T19:16:49+00:00","mainEntityOfPage":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/"},"wordCount":516,"publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#organization"},"articleSection":["Tax Decisions & Orders"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/","url":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/","name":"Sol Bookkeeping Services, Inc. : Governments","isPartOf":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#website"},"datePublished":"2020-11-12T20:06:10+00:00","dateModified":"2026-04-11T19:16:49+00:00","breadcrumb":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/11\/12\/sol-bookkeeping-services-inc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.tax.newmexico.gov\/governments\/"},{"@type":"ListItem","position":2,"name":"Sol Bookkeeping Services, Inc."}]},{"@type":"WebSite","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#website","url":"https:\/\/www.tax.newmexico.gov\/governments\/","name":"NM Taxation and Revenue Department","description":"The Taxation and Revenue Department, charged with the task of collecting tax dollars and distributing them according to state law, answers to the Governor as part of the executive branch of state government.","publisher":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.tax.newmexico.gov\/governments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#organization","name":"New Mexico Taxation and Revenue Department","url":"https:\/\/www.tax.newmexico.gov\/governments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/logo\/image\/","url":"https:\/\/www.tax.newmexico.gov\/governments\/wp-content\/uploads\/sites\/7\/2020\/10\/logo.png","contentUrl":"https:\/\/www.tax.newmexico.gov\/governments\/wp-content\/uploads\/sites\/7\/2020\/10\/logo.png","width":180,"height":66,"caption":"New Mexico Taxation and Revenue Department"},"image":{"@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/nmtaxationandrevenue","https:\/\/en.wikipedia.org\/wiki\/New_Mexico_Taxation_and_Revenue_Department"]},{"@type":"Person","@id":"https:\/\/www.tax.newmexico.gov\/governments\/#\/schema\/person\/35a194272e02a09e62fc495bfe6c0532","name":"admin@sks.com","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4863dfe2318b3e7d853b0b5f256f7314d15aee44b23f417a613581e223e91553?s=96&d=mm&r=g","caption":"admin@sks.com"},"sameAs":["https:\/\/www.tax.newmexico.gov"],"url":"https:\/\/www.tax.newmexico.gov\/governments\/author\/adminsks-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts\/4266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/comments?post=4266"}],"version-history":[{"count":2,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts\/4266\/revisions"}],"predecessor-version":[{"id":4269,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/posts\/4266\/revisions\/4269"}],"wp:attachment":[{"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/media?parent=4266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/categories?post=4266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tax.newmexico.gov\/governments\/wp-json\/wp\/v2\/tags?post=4266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}